VAT Ruling: Case C-436/24 – Request for Preliminary Ruling from Sweden’s Highest Administrative Court

• The document is a referral decision from the Högsta förvaltningsdomstolen in Sweden
• The case involves a request for a preliminary ruling on the interpretation of articles 30 bis and 73 bis of the VAT directive
• The main issue is whether a customer’s right to receive additional goods from a company based on a loyalty program constitutes a voucher
• The ruling seeks clarification on how the taxable amount should be determined in such cases
• The referral is based on a tax ruling by the Skatterättsnämnden in Sweden, which has been appealed
• The VAT directive defines a voucher as an instrument that must be accepted as payment for goods and specifies the conditions for its use

Source: ecer.minbuza.nl

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

---

---